l*******9 发帖数: 799 | 1 F1学生报麻省州税应该算州nonresident还是resident?
网站上介绍非常混乱。一方面说联邦nonresident alien一般都是麻省nonresident;另
一方面,给的州resident定义:
•his or her legal residence (domicile) is in Massachusetts for the
entire taxable year; or
•his or her legal residence (domicile) is not in Massachusetts for the
entire taxable year but who:
1.maintains a permanent place of abode in Massachusetts; and
2.spends in the aggregate more than 183 days of the taxable year in
Massachusetts, including days spent partially in and partially out of
Massachusetts.
另外还有part-year resident.
•moves to Massachusetts during the taxable year and becomes a resident
; or
•terminates his or her status as a Massachusetts resident during the
taxable year and establishes a residence outside the state.
我们的情况是2011年上半年1-5月在学校宿舍住,6月开始在外面apartment住,这种情
况算maintains a permanent place of abode吗?应该用哪个身份?无比头痛中。。请
各位大神给个解释
吧,送包子! |
y****r 发帖数: 3036 | 2 对于MA的tax return,只要你不是住在外州,就是resident,和Fed的status无关
the
【在 l*******9 的大作中提到】 : F1学生报麻省州税应该算州nonresident还是resident? : 网站上介绍非常混乱。一方面说联邦nonresident alien一般都是麻省nonresident;另 : 一方面,给的州resident定义: : •his or her legal residence (domicile) is in Massachusetts for the : entire taxable year; or : •his or her legal residence (domicile) is not in Massachusetts for the : entire taxable year but who: : 1.maintains a permanent place of abode in Massachusetts; and : 2.spends in the aggregate more than 183 days of the taxable year in : Massachusetts, including days spent partially in and partially out of
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D*******a 发帖数: 3688 | 3 你是resident
the
【在 l*******9 的大作中提到】 : F1学生报麻省州税应该算州nonresident还是resident? : 网站上介绍非常混乱。一方面说联邦nonresident alien一般都是麻省nonresident;另 : 一方面,给的州resident定义: : •his or her legal residence (domicile) is in Massachusetts for the : entire taxable year; or : •his or her legal residence (domicile) is not in Massachusetts for the : entire taxable year but who: : 1.maintains a permanent place of abode in Massachusetts; and : 2.spends in the aggregate more than 183 days of the taxable year in : Massachusetts, including days spent partially in and partially out of
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